Tax returns are required by taxing authorities such as the United States Internal Revenue Service, and various State taxing authorities. To properly file a tax return, a taxpayer typically has to determine which tax forms to file, and then prepare and file those tax forms. The task of determining which tax forms to file may vary in complexity, depending on the financial situation of the taxpayer.
Younger taxpayers typically have less complex financial situations than older taxpayers, and therefore typically have fewer tax forms to prepare and file. However, in addition to having a less complex financial situation, those younger taxpayers typically have less experience interacting with the tax authority and therefore are less educated about the process, various deadlines that may be involved, and the information needed to prepare a proper tax return.